https://www.taxtmi.com/caselaws?id=433030 The court set aside the notice under Section 148A(b) of the Income Tax Act, 1961 for AY 2013-2014 due to the lack of material provided to the petitioner. Reassessment proceedings against a non-existent entity were contested, with the AO directed to supply relevant information to the petitioner within four weeks. The petitioner was granted three weeks to respond. The judgment allowed the respondents to proceed lawfully, ensuring the petitioner's right to address the furnished material. en-us Wed, 21 Dec 2022 00:00:00 +0530 Thu, 19 Jan 2023 08:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433030 The court set aside the notice under Section 148A(b) of the Income Tax Act, 1961 for AY 2013-2014 due to the lack of material provided to the petitioner. Reassessment proceedings against a non-existent entity were contested, with the AO directed to supply relevant information to the petitioner within four weeks. The petitioner was granted three weeks to respond. The judgment allowed the respondents to proceed lawfully, ensuring the petitioner's right to address the furnished material. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433030